What is the process for making auditor appointments?

PSAA has made appointments for the five-year appointing period from 2018/19 to 2022/23 for all bodies that had opted in before 31 December 2017. Details of the process can be found on our website.

Appointments for bodies opting in after 31 December 2017 will be made on an individual basis using a similar process.

In making auditor appointments, one of the things we consider is any formal joint working or shared service arrangements, where these are relevant to the auditor’s responsibilities. Providing there are no independence considerations or other constraints, we will consider appointing the same firm as for another opted-in body where this is requested by a newly opted-in body. Auditors must be independent of the bodies they audit, as required by the Ethical Standards issued by the Financial Reporting Council and in accordance with PSAA’s obligations under the Regulations.